The Sarbanes-Oxley Act of 2002 was passed by the U.S. Congress in response to serious lapses in ethical standards at the highest levels of notable U.S. corporations. Even though the Act does not directly impact universities, many institutions of higher education have adopted concepts from the Act that provide greater transparency in operations and a higher level of accountability, especially among senior administrators.
Based on the requirements of Sarbanes-Oxley, The National Association of College and University Business Officers (NACUBO) has issued recommendations that represent best practice among universities with regard to strengthening the ethical base for institutional operations. As a result of these recommendations, USU created the Administrative Code of Conduct, established the Internal Audit Services hotline, and implemented adherence to the Government Auditing Standards.
In addition to Sarbanes-Oxley, USU’s policies and procedures comply with federal regulations including 42 CFR Part 50 Subpart A “Responsibility of PHS Awardee and Applicant Institutions for Dealing With and Reporting Possible Misconduct in Science”, 45 CFR Part 46 “Protection of Human Subjects”, 45 CFR Part 94 “Responsible Prospective Contractors”, 21 CFR Part 50 “Protection of Human Subjects”, and 21 CFR Part 56 “Institutional Review Boards”. USU also adheres to cost and accounting principles as set forth in Circular A-21, published by the Office of Management and Budget.
The State of Utah has also enacted laws that require integrity in the conduct of the affairs of government institutions and their employees. These include the “Utah Public Officers’ and Employees’ Ethics Act” (67-16 Utah Code Annotated), and the “State Money Management Act” (51-7 Utah Code Annotated).
USU’s Division of Research Integrity and Compliance is charged with the responsibility to monitor changes in the regulatory environment within which the University operates; to assist in the campus-wide dissemination of information concerning ethics-based regulations and policies; and to implement appropriate management systems to ensure compliance.